Evening star. [volume] (Washington, D.C.) 1854-1972, 1887-04-16

closely for defects Up tax title DO not believe
that such away OF enforcing the collection oftaxes
as claim the property could not be soldin private
sale until It was cleared of, and ultimately the
Government would obtain its due. Why are not
the titles sustained? There are many reasons.
The omission of the collector prior to 1879 to
init to the recorder Of deeds an accurate report in
writing OF such sales invaldates all sales prior to
that date. But ii that form had been
complied with there are apt to be many other
detects The slightest frregularity in the tax-levy,
fore or during the SALE or in the deed Itself Will
| be fatal. The omission of dollar marx in the ad-
e to 1a
gress, will hot improve such titles. It simply
shifts the burden OF proof from the person who has
fects may exist In the title. II AFFECTS, TOO, only
titles acquired at tax sales held after the date Of
WHAT TITLE-sEARcHER SAYS
lawyer who makes speciality OF real-estate
practice and title searching, said to a STAR re-
porter: "Yes. the court generally lends helping
hand to the pr0perty-holder in q contest with q
person making claim under tax title. .Nosuch
aas oeh do not knew
having been tested in court. Irregularities have
peen shown at some point in the tax titles that
nave Deen Issued. The failure to dot an Il or to
cross t. would, think, throw out such title.
As an instance Of omissions defects that tnval-
% win III mention one
but they have been divided and the divisions are
| now called parts OF LOTS John Smith, we will
advertisement describes the property as part lot
z, square 1000 Now, sale under such q
description win be invalid. That is the way
on the tax-books, but In the tax-tttle more def-
mite description must be given, such description
a. would enable one to find the property. 1t
should be designated as the east twenty feet or
the west twenty feet, or by some description that
would locate the property. Otherwise it would
not be known what part OF the lot was sold or
against what mart the CHARGED. The
new law does not go deep enough to make such
Titles good I1tle-searchers, Of courses cannot ig
In reporting upon piece OF property having such
title on record against 1t, we would report the
fact; We would say, for instance, that we found a
good title In John Smith. who had had possession
| for forty years, subject to such tax title. We
would advise our clients to obtain il possible quit
claim from the person holding the tax title. We
would do this although we were absolutely certain
that the title could never be sustained, and that
the sale at which it was acquired had been de-
Of the tax title can give considerable annoyance
to the holder OF the property. He can compel him
TO go into court and subject him to trouble and
expense. The tax title forms to that extent a
cloud upon the regular title OF the property. It
gives the holder standing in court as claimant
for the property. So we advise clients to get q
qult-cla1m deed II they can, and avoid the posi-
btitty of having to undergo the expense OF a law
suit. even when there is no doubt OF the issue Of
such suit"
COLLECTOR COOK,
oPSeAnAi5 w ClAh lSpOi oS4s Uudt, dS
titles proceeded from the king or the government,
tax-t1tle ought to be the best kind Of title. The
courts, he said had always carefully protected
the interests OF the property-holderS and given
them the benefit of every technical defect II there
were any 1rregular1ty in the number of times the
property was advertised, any omission in any pro-
ceedtng up to the time the title was made out, the
lawyers quickly found 1t and the courts ruled out
the title. Under the new law at the expiration OF
the two years, during which the owner would re-
deem his property. the purchaser at the tax sale
q md dfrnp pVaaa fhn
erty, II itwere unoccupied, and take possession.
One effect OF the severe requirements OF the courts
IN cases OF tax titles he said had been TO make
that the new law Will give effect to the Sales and
capitalists will seek investments at tax sales
THE TAX SALES ~ ar
The sale by the collector of property ID arrears
for taxes, which takes place annually as required
by law, in September, has been for years 1ttle
better than farce, so far as any actual transfer
of property is concerned. The collector hangs
red flag before his Office, and from day to day goes
through the form OF an auction sale, taking many
days to go thoroughly over the printed volume con-
tanning several hundred pages, filled with the brief
sons bid in property because they have some
equity interest In it, which they fear may be
jeopardized. In other cases persons who have
claims against property may hope to strengthen
their claims by getting tax titles and buy in prop
erty for that purpose. There is never any compe-
tition in bidding. The District bids in all the
property offered at the amount OF the taxes due
with the accrued penalties. Any person who de-
sires to do so can take it OF the Districts hands
the District the amount due on tie property. the
purchaser receives q certificate Of sale. At any
time within two years the owner can redeem his
property by paying to the certificate-h or to
the collector, for the benefit of the certificate
holder, the amount paid, with interest at the rate
Of ten per cent per annum. At the end of the two
years, II the property has been unredeemed. the
purchaser at the tax sale receives for his certif.
cate from the District tax title to the property
mode e as
collection OF taxes.
HOW ONE MIGHT GET TITLE.
II the holder OF the tax title could go at once
upon the property In question, and hold undfs-
puted possession for twenty years, unless there
were claims OF infant heirs, married women or
lunattcs, to complicate the matter, he might OBJ
tain by that time good title by possession,
though at the same time his original tax title
might be very defective. Instances have occurred
In this city, but none very recently, where proper
ty-owners ignorant of their legal rights, have sur
rendered possession without contest to pur-
to obtain indefeasible titles by possession. But
the property-owner to-day is apt to laugh at the
| claims OF the man with tax title. The tax-tttle
proceeding, in order to establish his claim and so
FAR no holder of tax title has been able to make
good his claim, as against the regular title.
AN OLD LAW NOT OBSERVED.
It was discovered in 1879 that law enacted by
lector of taxes to transmit after each tax sale to
the recorder Of deeds, accurate report in writ
ing OF all sales with the names OF the PURCHASERS
&C. had never been complied with. This omission
practically invaidated all tax titles acquired
prior to that date. Since that date the law in this
respect has been carefully observed
RECENT CASE
In recent cases 1t has been argued that an act OF
the legislative assembly Of August %, 1871 sub
sequently approved by Congress in the act OF June
20, 1874, contravened the law OF 1870 This act of
the legislative assembly required the collector of
taxes to make report to the controller of the
District OF such sales 1t was held that this law
did away with the requirement OF the old law. and
that sales made after the more recent enactment
might be valid without a report to the recorder
Of deeds The Court in General Term, however,
in decision in the case OF King VS. the District
opinion by Judge Macarthur, held that the recent
law was cumulative or supplementary. and thai
it was Intended to provide Tor a cheek mnon the
collector. whereas where's the requirement st the
in force, was intended to make rec1rS
and give public notice Of such sales
Heretofore the holder OF tax title in an action
in court has been required to prove the Regularity
| OF every preliminary to the tax-sale. from the
original levy down to the tax sale OBSERVATION-DISCLOSURES
and then the regularity OF his deed itself.
THE NEW Law, s-~